DEVINDER SINGH,NEW DELHI vs. INCOME TAX OFFICER, CIVIC CENTRE, NEW DELHI

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ITA 6746/DEL/2025Status: DisposedITAT Delhi02 February 2026AY 2019-202 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the approval for reopening granted by the prescribed authority was a mere mechanical concurrence with the Assessing Officer's proposal. It held that such a non-independent approval renders the impugned reopening invalid, citing the precedent of CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd.

What were the facts?

The assessee's appeal for assessment year 2019-20 arose from proceedings under section 147 read with section 144 of the Income-tax Act, 1961. The core of the dispute was the validity of the reopening of the assessment itself.

What were the issues?

The validity of the reopening proceedings under section 147 of the Income-tax Act, 1961, due to a mechanical and non-independent approval from the prescribed authority under section 151.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: "SMC" NEW DELHI

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

ITA No.6746/Del/2025 Assessment Year: 2019-20

Sh. Devinder Singh, | Income Tax Officer, C-595, | Basement, | PVR | New Delhi Road, | Vikaspuri, New Delhi PAN: AMBPS1099Q (Appellant) | (Respondent)

Assessee by | Sh. Vishnu Arora, CA Department by | Sh. Manoj Kumar, Sr. DR

Date of hearing | 02.02.2026 Date of pronouncement | 02.02.2026

ORDER

This assessee's appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2025-26/1080339103(1), dated 04.09.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').

Heard both the parties. Case file perused.

2.

It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited my attention to the prescribed authority's section 151 approval to the Assessing Officer's reopening proposal, wherein, he has recorded "I concur with the findings of subordinate authority. This is a fit case for…….." than having applied his independent mind thereupon.

3.

Thus, I am of the considered view that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority in light of CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd. (2015) 64 taxmann.com 313 (SC) to quash the same in very terms. Ordered accordingly.

All other pleadings on merits stand rendered academic.

4.

This assessee's appeal is allowed.

Order pronounced in the open court on 2nd February, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 10th February, 2026.

RK/-

Copy forwarded to:

- 1. Appellant - 2. Respondent - 3. CIT - 4. CIT(A) - 5. DR

Asst. Registrar, ITAT, New Delhi

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